OECD has visited NIK

The Polish Supreme Audit Office was appointed external auditor of OECD for the period 2018-2022, with an option to extend the mandate by further two years. The audit covers all aspects of the OECD activity related to the Organisation’s finance. The main objective is to verify reliability and provide an opinion on its annual financial statements. NIK also conducts an audit of the OECD budget execution as well as an audit of effectiveness, efficiency and economy in using funds. The funds come from the member states’ contributions, additional voluntary funds of the countries commissioning OECD to do research in selected areas as well as payments made by other international organisations. The examination of financial statements is to show if they are credible and provide a reliable picture of the Organisation’s financial health, its financial results and cash flows in OECD and its pension fund. The budget execution is verified also in terms of reliability of financial statements but also purpose of expenditures and their compliance with effective regulations concerning the management of OECD’s funds. Performance audits are also important where NIK verifies if the Organisation meets its objectives in selected areas of activity, if it provides value for money and if OECD spends its funds economically.

OECD visit at NIK
Meeting of NIK representatives with OECD delegation

”The audit that we conduct in OECD is a great honour but also a huge responsibility for us. This is also confirmation of a very strong position of NIK in the international arena.” - NIK President Krzysztof Kwiatkowski said. ”Our cooperation has been successful so far. We are coming to a close of the first year of our audit in OECD. For the past year we have gathered all the information we needed to examine and evaluate the activity of OECD in 2018. They will also have substantial impact on further years of the project” - NIK President added after the meeting with OECD representatives.

During the meeting with the OECD delegation final remarks were made about the audit documents (reports and post-audit statements) for the financial year 2018. NIK representatives said the audit results were very good and addressed the measures to streamline the financial reporting of OECD and the way of presenting its financial  results.

OECD and NIK representatives
Members of the External Auditor Steering Committee with NIK President Krzysztof Kwiatkowski 

”It is very important to have an external auditor who is there and able to provide that bird’s eye view of your financials and also go into the detail and be able to give you a sense of how well you are doing” - explained Josée Touchette, OECD Executive Director. ”You’re always looking to make continuous improvements in your management. And when you have professional auditors who can take the time, have the expertise and the independence to be able to assess what you’re doing, how well you’re doing it and how you can improve, then you can have much better management excellence. As the Executive Director of the OECD this is something that I see as fundamental” - she stated.

The Organisation for Economic Co-operation and Development (OECD) is an international organisation which currently associates 36 highly-developed, democratic states worldwide. Poland joined OECD in 1996. The Organisation’s goal is to support its member states in achieving the highest possible economic growth and living standards of the citizens. OECD declares the principle of equality of all its members, regardless of their economic potential or contribution to the Organisation’s budget.


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Date of creation:
04 June 2019 10:55
Date of publication:
04 June 2019 10:55
Published by:
Marta Połczyńska
Date of last change:
04 June 2019 10:59
Last modified by:
Marta Połczyńska
OECD has visited NIK

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